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Abacus

1998 - 2021

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 57, issue 03, 2021

The Effect of Auditor Style on Reporting Quality: Evidence from Germany pp. 1-26 Downloads
Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra and Jan Van Dalen
Choosing the Level of Significance: A Decision‐theoretic Approach pp. 27-71 Downloads
Jae Kim and In Choi
Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm pp. 72-100 Downloads
Martin Carlsson‐Wall, Katarina Kaarbøe, Kalle Kraus and Anita Meidell
Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures pp. 101-125 Downloads
Paul A. Griffin, David H. Lont and Kurt Purdon
The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator pp. 126-152 Downloads
Alan Sangster
Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign pp. 153-182 Downloads
Qinglu Jin, Yuchao Jin, Gary Gang Tian and Yang Xuan

Volume 56, issue 12, 2020

The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions pp. 455-494 Downloads
Sudipta Bose, Amitav Saha and Indra Abeysekera
Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability pp. 495-534 Downloads
Aline Grahn
Does Investor Sentiment Affect the Value Relevance of Accounting Information? pp. 535-560 Downloads
Wen He, Ki Hoon Hong and Eliza Wu
Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China pp. 561-601 Downloads
Kun Su, Haiyan Jiang and Gary Tian
The UK Corporate Governance Code Principle of ‘Comply or Explain’: Understanding Code Compliance as ‘Subjection’ pp. 602-626 Downloads
John Roberts, Paul Sanderson, David Seidl and Antonije Krivokapic
Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan pp. 627-648 Downloads
Yi‐hui Tai and Nen‐chen Richard Hwang

Volume 56, issue 09, 2020

Earnings Co‐movements and the Informativeness of Earnings pp. 295-319 Downloads
Andrew B. Jackson, Chao Li and Richard D. Morris
Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework? pp. 320-347 Downloads
Yitang (Jenny) Yang and Roger Simnett
Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process pp. 348-406 Downloads
Eunice S. Khoo, Youngdeok Lim and Gary S. Monroe
Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions pp. 407-435 Downloads
Stephen Kuselias
The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence pp. 436-453 Downloads
Xiaomeng Chen, Andreas Hellmann and Safdar R. Mithani

Volume 56, issue 06, 2020

Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach pp. 165-212 Downloads
Rosemary Kim, Jagdish Gangolly, S. S. Ravi and Daniel J. Rosenkrantz
A Cause for Alarm? The Long‐term Performance of Shareholder Class Action Defendants pp. 213-229 Downloads
Angelo Aspris and Luke McAlpin
Corporate Multinationality and Acquirer Returns pp. 230-267 Downloads
Henry Agyei‐Boapeah, Samuel Fosu and Collins Ntim
Fama's Ratio and the Effect of Operating Leverage on the Cost of Capital Under CAPM pp. 268-287 Downloads
David Johnstone
What Does the CAPM Say About Operating Leverage? pp. 288-291 Downloads
Martina K. Linnenluecke, Tom Smith, Yun Shen, Yushu Zhu and Zini Liang
Reply to Linnenluecke, Shen, Smith, Zhu, and Liang (2020) pp. 292-294 Downloads
David Johnstone

Volume 56, issue 03, 2020

FRANK LEWIS CLARKE pp. 1-2 Downloads
G. W. Dean
A Textual Analysis of US Corporate Social Responsibility Reports pp. 3-34 Downloads
Peter M. Clarkson, Jordan Ponn, Gordon D. Richardson, Frank Rudzicz, Albert Tsang and Jingjing Wang
Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights pp. 35-65 Downloads
Jane Andrew and Max Baker
The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting pp. 66-103 Downloads
Benjamin T. Albersmann and Reiner Quick
China's Convergence with IFRS: Analysis of Dual‐listed Companies pp. 104-139 Downloads
Weiguo Zhang and Jianfang Ye
Accounting Discoveries from Archival Research: The Mobile and Ohio, an Antebellum Southern Railroad pp. 140-163 Downloads
Dale L. Flesher, Gary John Previts and Andrew D. Sharp

Volume 55, issue 12, 2019

Audit Firm Attributes and Auditor Litigation Risk pp. 639-675 Downloads
Minjung Kang, Ho‐Young Lee, Vivek Mande and Yong‐Sang Woo
Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments pp. 676-708 Downloads
A. Rashad Abdel‐khalik
Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific pp. 709-733 Downloads
Cynthia W. Cai, Martina K. Linnenluecke, Mauricio Marrone and Abhay K. Singh
The Business Risk Audit Approach and Audit Production Efficiency pp. 734-782 Downloads
Michael De Martinis and Keith Houghton
Accruals, Investment, and Future Performance pp. 783-809 Downloads
Jenny Chu
A Primer on Global Environmental Change pp. 810-824 Downloads
Martina K. Linnenluecke and Tom Smith

Volume 55, issue 09, 2019

Accounting for the Public Sector at a Time of Crisis pp. 437-451 Downloads
Noel Hyndman and Donal McKillop
The Reform of UK Universities: A Management Dream, An Academic Nightmare? pp. 452-482 Downloads
Juan Du and Irvine Lapsley
Managing Multiple Institutional Logics and the Use of Accounting: Insights from a German Higher Education Institution pp. 483-510 Downloads
Annemarie Conrath‐Hargreaves and Sonja Wüstemann
Audit Adjustments and Public Sector Audit Quality pp. 511-534 Downloads
Margaret Greenwood and Ruijia Zhan
Austerity and Hospitals in Deficit: Is PPP Termination the Answer? pp. 535-556 Downloads
Mark Hellowell, Anne Stafford and Pamela Stapleton
The UK's Exit Charge from the EU: Insights from Modes of Accounting pp. 557-581 Downloads
David Heald and Iain Wright
Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries pp. 582-609 Downloads
Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, Tobias Polzer, Johann Seiwald and Ileana Steccolini
China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas pp. 610-633 Downloads
Xuegang Cui, Pingli Li, Mahmoud Al‐Sayed and Sean S. Zhou

Volume 55, issue 06, 2019

Earnings Management in Chapter 11 Bankruptcy pp. 273-305 Downloads
Timothy Fisher, Ilanit Gavious and Jocelyn Martel
Asset Disposal as a Method of Real Earnings Management: Evidence from the UK pp. 306-332 Downloads
Domenico Campa, Tongyu Cao and Ray Donnelly
Earnings Momentum, Adaptation Value, and Nonlinearities in the Valuation of Chinese Equity Stocks pp. 333-361 Downloads
Yizhe Dong, Martien Lubberink, Diandian Ma and Mark Tippett
The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China pp. 362-410 Downloads
Meimanage Fonseka, Theja Rajapakse and Gao‐Liang Tian
Inconsistent Signals, Earnings Announcements, and Market Uncertainty pp. 411-435 Downloads
Wen He, Andrew B. Jackson and Kevin Liang

Volume 55, issue 03, 2019

International Accounting Standards Board/Abacus Research Forum 2018 pp. 1-5 Downloads
Stewart Jones
Non‐GAAP Earnings and the Earnings Quality Trade‐off pp. 6-41 Downloads
Andrea Ribeiro, Yaowen Shan and Stephen Taylor
Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature pp. 42-91 Downloads
Sidney J. Gray, Niclas Hellman and Mariya N. Ivanova
Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency? pp. 92-127 Downloads
Tami Dinh, Baljit K. Sidhu and Chuan Yu
Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry pp. 128-179 Downloads
Dean Katselas, Baljit K. Sidhu, Tom Smith and Chuan Yu
Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation pp. 180-204 Downloads
Yuanyuan Guo, Siqi Lu, Joshua Ronen and Jianfang Ye
Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements pp. 205-236 Downloads
Amitav Saha, Richard D. Morris and Helen Kang
Is Financial Reporting Still Useful? Australian Evidence pp. 237-272 Downloads
Michael Davern, Nikole Gyles, Dean Hanlon and Matthew Pinnuck
Page updated 2021-05-07